LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

ITC claim on Motor car

24 May 2019

A person who purchase a Motor car for business purpose , He is doing a work contract and A firm is partnership firm and He purchased a Motor car, if he claim input on that car or not?, if any repair and maintenance on that car , if he claim RCM on that expenses or not? please tell me in detail

Reply
Follow
Share

3 Replies

RAJA P M ("Do the Right Thing...!!!") (127046 Points)
Replied 24 May 2019

He purchased a Motor car, if he claim input on that car or not?

- No. ITC not available.

if any repair and maintenance on that car , if he claim RCM on that expenses or not?

- No. ITC not available in current scenario.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 24 May 2019

No ITC on motor car & expense related.

Yes , RCM paid on inward supplies , the ITC can claim

Shivam RC (Student) (23683 Points)
Replied 25 May 2019

INPUT TAX CREDIT ( ITC ) is specifically Blocked u/s 17(5) of the CGST Act 2017 for Motor Vehicles. Hence you cannot claim ITC on Cars. However there are few exceptions.

As far as Repairs and Maintenance are concerned, the ITC on the same is also blocked as clarified in the CGST ( Amendment ) Act 2018.

1 Like